Regulatory Assets and Liabilities and Regulatory Matters (Tables)

3 Months Ended

Dec. 31, 2018

Regulatory Assets and Liabilities Disclosure [Abstract]

Schedule of Regulatory Assets Associated with Gas Utility and Electric Utility

The following regulatory assets and liabilities associated with UGI Utilities are included in our accompanying Condensed Consolidated Balance Sheets:

	December 31, 2018		September 30, 2018		December 31, 2017
Regulatory assets:
Income taxes recoverable	$	115,204	$	110,129	$	126,509
Underfunded pension and postretirement plans	85,334		87,106		138,287
Environmental costs	58,461		58,836		60,760
Removal costs, net	31,332		32,025		31,426
Other	8,432		12,906		5,860
Total regulatory assets	$	298,763	$	301,002	$	362,842
Regulatory liabilities:
Postretirement benefits	$	17,315	$	17,781	$	17,315
Deferred fuel and power refunds	22,203		36,723		12,658
State tax benefits — distribution system repairs	23,453		22,611		19,101
PAPUC temporary rates order	24,766		24,430		—
Excess federal deferred income taxes	280,940		285,221		303,901
Other	4,791		3,409		4,507
Total regulatory liabilities	$	373,468	$	390,175	$	357,482

Schedule of Regulatory Liabilities Associated with Gas Utility and Electric Utility

The following regulatory assets and liabilities associated with UGI Utilities are included in our accompanying Condensed Consolidated Balance Sheets:

	December 31, 2018		September 30, 2018		December 31, 2017
Regulatory assets:
Income taxes recoverable	$	115,204	$	110,129	$	126,509
Underfunded pension and postretirement plans	85,334		87,106		138,287
Environmental costs	58,461		58,836		60,760
Removal costs, net	31,332		32,025		31,426
Other	8,432		12,906		5,860
Total regulatory assets	$	298,763	$	301,002	$	362,842
Regulatory liabilities:
Postretirement benefits	$	17,315	$	17,781	$	17,315
Deferred fuel and power refunds	22,203		36,723		12,658
State tax benefits — distribution system repairs	23,453		22,611		19,101
PAPUC temporary rates order	24,766		24,430		—
Excess federal deferred income taxes	280,940		285,221		303,901
Other	4,791		3,409		4,507
Total regulatory liabilities	$	373,468	$	390,175	$	357,482